| 1. | I have reviewed this Amendment No. 1 on Form 10-K/A of ReWalk Robotics Ltd.; | 
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in
                light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report. | 
| Date: April 29, 2024 | /s/ Michael Lawless | ||
| Michael Lawless | |||
| Chief Financial Officer | |||
| (Principal Financial Officer) |